2024 (6) TMI 773

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....s for the petitioner; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, appears for respondent No. 2; and Sri M.V.J.K. Kumar, learned Senior Standing Counsel for CEC Service Tax, appears for respondent No. 4. 2. With the consent, finally heard. 3. This petition, filed under Article 226 of the Constitution of India, takes exception to the letter dated 18.07.2006 (Annexure P.3) whereby the respondents have requested the petitioner to pay the Service Tax payable to the tune of Rs. 2,43,386/-. 4. Learned counsel for the petitioner submits that before passing the impugned order dated 18.07.2006, no notice was issued to the petitioner enabling it to file a detailed reply. Apart from this, the point is squarely covered by a....

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....s "worked out" by the respondents which shows that they must have examined all the relevant documents before determination of the "value of material consumed". It is submitted that the instant petition is pending since 2006. The person, who was keeping the record, is no more. It is difficult for the petitioner as well as for the Department to trace the relevant record for any further scrutiny. Thus, value of material consumed and determined in the letter dated 18.07.2006 may be treated as final. Since the matter is covered on merits by the judgment of Agrawal Colour Advance Photo System (supra), the impugned order may be set aside. 7. No other point is pressed by counsel for the parties. 8. We have heard the learned counsel for the pa....